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208 Cards in this Set
- Front
- Back
- 3rd side (hint)
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Abraham Maslow, one of the best-known contributors to human relations theory, was a psychologist who observed that his patients' problems often stemmed from an inability to satisfy their needs. What theory did Maslow develop to help with this need?
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Maslow's Heirarchy of Needs
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p. 4 2 b.
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What theory focused on employee motivation?
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Herzberg's Motivation-Hygiene Theory
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p. 4 b 2
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Who believed in total quality as a constant standard for industry & advocated the use of statistical measures to track quality?
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W. Edwards Deming
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p. 6 c
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How many series of rules did Deming establish that were the very essense of the total quality management movement?
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14 Principles
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p. 6 c 2
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What act prohibits pay differences based on gender?
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The Equal Pay Act
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p. 50 7 a
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What legislation prohibits employers with 15 or more employees from implementing personnel practices that discriminate on the basis of race, color, gender, national origin or religion?
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The Civil Rights Acts of 1964
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p. 50 7 b
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What act established the requirements for an employer to pay employees a minimum wage & time-and-a-half for overtime worked over 40 hrs. per week?
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Fair Labor Standards Act
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p. 72 A 1
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What act was an amendment to the Fair Labor Standards Act & required equal pay for women who are performing work substantially equal to that performed by men?
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Equal Pay for Equal Work Act
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p. 72 A f
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What act applies to workers 40 & over?
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Age Discrimination in Employment Act (ADEA)
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p. 80 3
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What legislation requires employers who participate in government contracts to make reasonable accommodation to employ & to promote qualified individuals with special needs?
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Rehabilitation Act of 1973
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p. 81 4
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What does ERISA stand for?
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Employee Retirement Income Security Act. It was passed to better regulate pension plans.
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p. 74 4
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What is another name for Social Security?
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FICA
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p. 74 3
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What legislation is administered by OSHA to ensure safe workplaces for employees?
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Occupational Safety & Health Act.
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p. 75 5
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What legislation prohibits discrimination in any form of employment based on race, color, religion, gender, national origin.
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Title VII of the Civil Rights Act of 1964
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p. 78 1
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What is the name of a form of sexual harassment that involves some personnel action made dependent on sexual favors?
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Quid Pro Quo Defense
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p. 78 5 a.
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In very limited situations, what legislation allows businesses to legally discriminate on the basis of gender, national origin, or religion?
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Bona Fide Occupational Qualifications (BFOQs)
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p. 79 c
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What legislation applies to all workers 40 and over?
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Age Discrimination in Employment Act (ADEA)
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p. 80 3
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What legislation requires employers who participate in gov't. contracts to make reasonable accommodations to employ & to promote qualified individuals with special needs?
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Rehabilitation Act of 1973
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p. 81 4
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What legislation is an extension of the Civil Rights Act of 1964 to cover the physically & mentally disabled, including AIDS patients, cancer patients, & treated, recovering substance abusers?
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The Americans with Disabilities Act (ADA)
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p. 81 5
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What legislation granted the opportunity for family & temporary medical leave for employees who meet the qualifications?
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The Family & Medical Leave Act of 1993 (FMLA)?
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p. 82 6
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What does the NLRA stand for?
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The National Labor Relations Act.
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p. 84 C 1
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What act was the first comprehensive federal labor legislation?
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The Wagner Act (1935)
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p. 84 C 2
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What legislation was a combination of the Wagner & the Taft-Hartley Acts?
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The NLRA
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p. 84 3
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What legislation deals with the internal operation & management of unions & establishes specific union member rights?
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Landrum-Griffin Act (1959)
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p. 85 4
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What is the process called by which the management of the firm & the representatives of the employee's union come to an agreement regarding a work contract?
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Collective Bargaining
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p. 86 9
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Who settles disputes on collective bargaining agreements?
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Arbitrator
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p. 87 10
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What is typically defined as any action directed toward an employee for failing to follow organizational policies, procedures, or rules?
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Discipline
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p. 89 D 1
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What is another name for a resignation, layoff, dismissal, or retirement?
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Separation
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p. E 1
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Employees without a contract subject to fire any worker were known as _____-__-_____.
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Employees-at-will
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p. 94 F 1
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A _____ _____ is a detailed study of a job to determine the exact nature of the work, the quantity, & quality of output that is expected, working conditions of the job, & necessary personal qualities such as knowledge, skill, & ability specific to the functions of the position.
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Job Analysis
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p. 106 A 1.
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The job _____ must be in writing & accurately describe job duties & activities.
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Description
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p. 106 A 2
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The job _____ outlines the education, experience, training, & personal attributes that are required for successful performance.
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Specifications
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p. 106 A 3
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What is the process called of breaking work down into its constituent elements?
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Task Analysis
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p. 107 4
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What is a carefully designed program for appraising the value of jobs & obtaining an equitable pay relationship among them called?
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Job Evaluation
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p. 108 5
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The needs _____ determines the training requirements of the organization.
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Assessment
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p. 109 B 3
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_____ is the process of providing the opportunity for individuals to acquire knowledge, skills, & attitudes required in their present jobs.
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Training
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p. 109 B 1
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What does OJT stand for?
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On-the-job training
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p. 111 7
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_____ are used to train individuals in multiple locations simultaneously through video and audio-conferencing.
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Teleconferences
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p. 112 8
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_____ is aimed toward improving an employee's competence for possible job opportunities in the future.
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Development
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p. 115 1
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In Kirkpatrick's Method of Evaluating Training Programs, he utilizes what 4 distinct & related hierarchical levels of evaluation?
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Reaction, Learning, Behavior, & Results
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p. 117 D 3
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What are 4 key questions to ask when evaluating the training process?
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Is it realistic? Is it measurable? Is it attainable? Does it stretch?
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p. 117 D 3
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What legislation is also known as the Wage & Hour Law, & covers practically every type of business, sets the minimum wage, & requires that all work in excess of 40 hrs. per week be paid at 1.5 X their regular rate?
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The Fair Labor Standards Act
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p. 132 3 a
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What legislation states that discrimination on the basis of sex is illegal?
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The Equal Pay Act of 1963
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p. 132 3 b
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What legislation provides monthly benefits to insured personnel & their dependents in the event of retirement, disability, or death & provides health insurance to persons 65 & over?
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Federal Social Security Act (Both employees & employers contribute to Social Security)
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p. 133 B 1 a
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What legislation provides benefits for injured workers or their dependents regardless of who is at fault?
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Workers' Compensation Laws
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P. 133 B 1 b
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What legislation provides up to 12 weeks of unpaid leave during a 1-year period for 3 reasons: birth or placement for adoption or foster care of a child; a serious health condition of a spouse, child, or parent; or the employee's own serious health condition?
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Family & Medical Leave Act
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p. 133 B 1 d
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What does CFR stand for?
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Code of Federal Regulation
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p. 138 6 b 2
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What does the Code of Federal Regulation identify?
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Which records must be kept & how long they must be kept.
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p. 138 6 b
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A _____ record is one that can be trusted as full & accurate.
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Reliable
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p. 139 7 a 1
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An _____ record is proven to be what it purposts to be, & is shown to be created by the person who actually created it.
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Authentic
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p. 139 7 a 2
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What is growing as the Internet becomes a prime source for all types of business transactions?
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Electronic business (e-business)
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p. 139
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Explain the stable dollar concept.
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The stable dollar concept assumes that a dollar today is worth the same amount as a dollor used to buy an asset in the past.
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p. 153 3
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What does GAAP stand for?
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Generally Accepted Accounting Principles.
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p. 153 2 a 1
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What is a set of rules that govern the format of the financial statements & the method of recording the data summarized within them.
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Generally Accepted Accounting Principles
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p. 153 2 a 1
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What is the going-concern assumption?
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It states that the accountant assumes that the entity is going to exist for an indefinite period of time.
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p. 154 3 a
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Which side of the accounting entry is a debit recorded?
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Left side; always entered first
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p. 156 B 1 b
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Which side of the accounting entry is a credit recorded?
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Right side
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p. 156 B 1 b
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What is the owners' equity equation?
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Owners' Equity = Total Assets - Total Liability
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p. 157 2 c
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What is the assets equation?
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Assets=Liabilities + Owners' Equity
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p. 158 3
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What is the net income equation?
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Revenues - Expenses = Net Income or Net Loss
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p. 160 c
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What does FICA stand for?
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Federal Insurance Contiributions Act
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p. 197 2 b
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What is another name for Medicare Tax?
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Federal Hospital Insurance
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p. 197 2 c
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Who is responsible for paying the Medicare Tax?
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Both the employer & employee must pay this tax at the rate of 1.45% of the employee's total compensation.
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p. 197 2 c
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What does FUTA stand for?
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Federal Unemployment Tax Act
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p. 198 c 2
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Who is responsible for paying the Federal Unemployment Insurance Tax?
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Employers - no portion is deducted from the employee's pay for this tax.
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p. 198 c 2
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Who is responsible for paying for the State Unemployment Tax?
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Employee pays a lower amt., employer pays the majority of the tax.
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p. 198 e 3
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How often must a business file statements with the government showing the amounts withheld from employee's earnings for federal income taxes & FICA taxes?
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Quarterly
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p. 199 h
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How is taxable income calculated?
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Income - Adjustments to Income = Adjusted Gross Income (AGI) - Personal & Dependency exemptions - Itemized deductions or standard deductions (whichever is greater) = Taxable Income
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p. 200 4
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What is another name for franchises when one party allows or licenses another party to use the licensor's trade name, trademarks, commercial symbols, copyrights, & other property in the distribution & selling of goods & services?
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Licensing Agreements
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p. 202
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Property owners may rent property to others; which type of contract is this called?
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Lease
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p. 203 6
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What type of leases are usually short-term & give the lessee the right to use the asset for a given time, but the lessor retains ownership & all its risks & rewards?
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Operating leases (large copiers, etc. - won't get equipment @ the end of the lease).
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p. 203 6 b
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What leases are long-term & non-cancelable?
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Capital leases (can keep equipment @ the end of the lease)
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p. 203 6 c
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What does UCC stand for?
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Uniform Commercial Code
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p. 204 7 b
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What are 5 elements of a contract?
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Legality, Mutuality of agreement, Consideration, Capacity of parties, & Form required by law.
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p. 204, 205 7 c
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What so-called contract is not a contract in the true sense because there is no mutual assent?
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Quasi-contract
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p. 205 e
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What type of contract is accepted by performance of the requested act, not by a return promise?
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Unilateral Contract
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p. 205 e 2
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What type of contract involves an exchange of promises?
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Bilateral Contract
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p. 205 e 3
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What type of contract is expressed by their conduct instead of by their words?
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Implied Contract
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p. 205 e 4
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What is the movement of monies called from one country to another?
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International Finance
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p. 213 d
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What is an international summary statement of all economic and financial trans
actions between one country & the rest of the world for one year? |
Balance of Payments
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p. 213 d 1
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What is the name of the tax that allows for the sale of goods in a country?
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Tariffs
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p. 215 e 1
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What type of tarriffs are based on the value of the commodity?
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Ad valorem Tarriffs
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p. 215
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Another form of commercial policy to restrict the amount of international trade is the _____
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Quota
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p. 216 2
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What is a unique form of quota that states no unit of a particular commodity can be imported or, in some case, exported?
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Embargo
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p. 216 2 c.
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What is the asset equation?
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Assets = Liabilities + Owners' Equity
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p. 234 A 1
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The allowance for uncollectible accounts is a _____ _____ account.
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Contra-Asset Account
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p. 236 3
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True or false: Contra-asset accounts are shown as deductions from their related asset accounts on the balance sheet.
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True
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p. 236 3
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What is a basis inventory cost-flow assumption for FIFO?
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First-In, First-Out
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p. 236 4 a
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What is the basis inventory cost-flow assumption for LIFO?
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Last-In, First-Out
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p. 238
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What is the systematic & rational allocation of the original cost of an asset over its expected useful life?
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Depreciation
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p. 239 3 b
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What is determined by dividing net income after taxes by the average # of shares of common stock held by owners during the period?
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Earnings Per Share
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p. 248 c
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What tool shows the changes in retained earnings from one period to another?
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Statement of Retained Earnings
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p. 249 4
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How is the current ratio expressed?
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Current Assets
______________ Current Liabilities |
p. 256 b 1 a
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What is the name for a detailed plan that shows a proposed acquisition of financial resources & uses of financial resources during a period of time?
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A Budget
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p. 263 B 1
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_____ costs vary in total directly with the level of output.
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Variable Costs
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p. 268 2 b 1
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_____ costs remain constant in total despite changes in the volume of output.
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Fixed costs
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p. 268 2 b 2
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_____ costs vary with level of activity but by less than a proportionate amount.
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Mixed costs
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p. 269 3
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The _____ _____ is the point where total revenues are equal to the total expenses & net income is equal to zero.
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Breakeven Point
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p. 269
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What are the differences of Efficiency vs. Effectiveness?
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Efficiency is doing things right; however not necessarily a product of good time management. Effectiveness is doing the right things at the right time, the focus of good time management.
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p. 294
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What is a Short-Term Goal?
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They are goals to be achieved within the next year.
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p. 297 C e 1
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What is an Intermediate Goal?
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Goals to be achieved within the next 1-5 years. They may be steps to long-term goals.
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p. 207 C e 2
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What are Long-Term Goals?
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Goals to be accomplished in five years or more. These goals should be revisited annually & revise as needed.
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p. 298 C e 3
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What is another name for the Pareto Principle?
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80/20 Rule
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p. 298 3
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Explain the Pareto Principle (80/20 rule).
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20% of the time spent on certain tasks will produce 80% of final results, while 80% of the time spent on other tasks will produce only 20% of final output.
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p. 298 3
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What is the process called of translating communication into an understandable message, utilizing appropriate symbols, before it is transmitted?
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Encoding
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p. 318 1 a.
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The connecting device between sender (source) & receiver through which the message passes is the _____.
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Channel
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p. 318 1 c.
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Anything that interferes with the communication process is called _____.
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Noise
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p. 318 1
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The process by which the receiver interprets the meaning(s) of the message is known as _____.
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Decoding
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p. 319 e.
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The term _____ refers to the degree to which messages & meanings that are sent are clear, precise, & understandable, providing a long-lasting record of what is being transmitted.
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Clarity
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p. 320 1
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The amount of immediate information that the source gets back regarding the receiver's acceptance, decoding, & interpretation of the materials & meaning that were sent is known as _____.
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Feedback
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p. 320 2
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The _____ principle is used when people at the same or different levels communicate directly with each other without going through supervisors.
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Gangplank
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p. 322 1 c.
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What is the purpose of the grapevine?
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It fills the gap left open when formal organization members do not explain things that are or may be occurring, such as possible plant closings, promotions, terminations, new product developments, & work rule changes.
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p. 322 2 a
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How accurate does the grapevine tend to be?
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From 70% to 90% accuracy.
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p. 322 2 a.
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What is the amount of space called between two people?
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Proxemics
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p. 325 2
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What is the proxemics called when the presence of the other person is so close & overwhelming as to cause strong feelings? This personal space is reserved for closest friends & family.
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Intimate
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p. 325 2 a
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What proxemics is 1/2' to 4' zone of personal space, often referred to as an "arm's distance"?
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Casual or personal
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p. 325 2 b
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What proxemics is typically 4'-12' & generally used with strangers?
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Social
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p. 325 2 c.
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What proxemics apply when individuals find themselves outside the circle of possible involvement?
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Public
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p. 325 2 d.
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When introducing a lower-ranking person & a higher-ranking person, who should you present to whom?
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The lower-ranking person should be introduced to a higher-ranking person, regardless of age or sex.
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p. 332 c
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Using dining etiquette, when does the meal begin?
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When the host unfolds his or her napkin.
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p. 333 f 1
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Using dining etiquette, what signal means that the meal is over?
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When the host places his or her napkin on the table.
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p. 333 f 1
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What is the pattern of physical cues, environmental stimuli, & understanding that conveys meaning between two individuals of the same culture?
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Cultural Context
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p. 335 b 1
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The allowance for uncollectible accounts is a _____ _____ _____.
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Contra-asset account
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p. 236
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What is the systematic and rational allocation of the original cost of an asset over its expected useful life called?
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Depreciation
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p. 238
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What is determined by dividing net income after taxes by the average number of shares of common stock held by owners during the period?
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Earnings per share
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p. 248
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What shows the retained earnings from one period to another?
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Statement of retained earnings.
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p. 249
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_____ costs vary in total directly with the level of output.
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Variable (Raw materials are an example of a variable cost.)
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p. 268
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_____ costs remain constant in total despite of changes in the volume of output.
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Fixed
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p. 268
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_____ costs vary with the level of activity but by less than a proportionate amount.
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Mixed (i.e. electricity)
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p. 269
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File Transfer Protocol (FTP) is on the Internet to ______.
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Download data
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p. 311
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Bias results when appraisers base their ratings on personal characteristics rather than on activities or job-related tasks performed by the employee. What is this called?
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Halo-horn effect
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p. 58
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Explain Douglas McGregor's Theory Y.
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People liked work, welcomed responsibilities, & wanted to show their merit.
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p. 17
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Explain Douglas McGregor's Theory X.
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People were lazy, disliked work, shirked responsibility, only responded to coercive treatment & money to achieve results on the job.
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p. 16
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Who is known as the Father of Office Management?
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William Leffingwell
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p. 3
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Who was the originator of administrative principles?
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Henri Fayol. (He identified specific functions of managers as planning, organizing, activating, & controlling)
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p. 3
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Who is known as the Father of Scientific Management?
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Frederick W. Taylor
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p. 2
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Who established a series of 14 rules regarding the achievement & maintenance of quality within any organization?
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W. Edwards Deming
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p. 6
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_____ is the process of achieving objectives through the use of people & other resources (capital, land, & equipment).
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Management
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p. 7
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What is the most important & basic management function?
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Planning
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p. 7
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What is the basic purpose for an organization's existence?
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Mission
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p. 7
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What is TQM?
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Total quality movement
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p. 6
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What is the assignment of the authority to perform work, to manage the work of others, or to make decisions on behalf of the organization called?
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Delegation
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p. 11
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The term _____ is defined simply as the right to command, the right to exercise the legitimate powers vested in the person by the organization?
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Authority
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p. 11
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What are a few of Frederick Herzberg's hygiene factors?
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Working conditions, pay, job security
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p. 17
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What are a few of Frederick Herzberg's motivational factors?
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Recognition, achievement, work itself
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p. 17
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The _____ process consists of measuring actual performance, comparing that performance to standards established during the planning process, & then taking corrective action if necessary.
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Controlling
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p. 19
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_____ is the process of sharing ideas in such a way that others will understand & be able to use the transmitted information.
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Communicating
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p. 21
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_____ are general statements developed by top management & communicated to managers & supervisors so they can make consistent decisions in handling certain anticipated problems.
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Policies
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p. 22
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_____ _____ _____ means following the rules or steps of logical thinking in resolving a dilemma or making a choice.
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Rational decision making
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p. 27
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A workplace where frequent sexual innuendo jokes are permitted and/or tolerated may result in a _____ working environment.
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Hostile
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p. 79
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Dividing net income after taxes by the average number of shares on common stock held by owners during the period refers to to what?
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Earnings per share
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p. 248
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Name a few Time Wasters.
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Misjudging time, oversocializing, lack of delegation, telephone calls, meetings, procrastination, lack of objectives or goals.
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p. 296
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What is a graphic aid that allows management to plan and control operations more efficiently.
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Gantt Chart
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p. 2
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What is the most important and basic management function?
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Planning
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p. 7
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Plans of a broad, long-term nature, known as _____ _____ guide the operations of the organization. These plans are province of upper-level management.
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Strategic Plans
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p. 8
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Plans of an intermediate nature, tactical plans, help achieve the broad objectives specified in the strategic plans, _____ _____ include specific actions to be taken to achieve objectives and are the responsibility of middle-level managers.
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Tactical Plans
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p. 8
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Plans of a specific nature that are developed and implemented by first-line managers to conduct day-to-day activities are called _____ _____.
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Operational Plans
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p. 8
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Plans that can be of any duration and that are developed to help an organization cope with any unforeseen events that may arise are referred to as _____ _____.
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Contingency Plans
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p. 8
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A _____ is a set, or sequence, of steps to be followed in performing a specific task or action.
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Procedure
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p. 9
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_____ is determining what tasks need to be done, who will do these tasks, how tasks will be grouped, who will report to who, and where decisions will be made.
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Organizing
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p. 10
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The assignment of the authority to perform work, to manage the work of others, or to make decisions on behalf of the organization is called _____.
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Delegation
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p. 10
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The term _____ is defined simply as the right to command, the right to exercise the legitimate powers vested in the person by the organization.
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Authority
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p. 11
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The _____ is a duty or obligation to perform any assigned duties.
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Responsibility
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p. 11
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_____ involves the use of the communication process by a manager to guide, motivate, influence, & direct other people's work efforts toward achievement of organizational objectives with maximum efficiency and minimum waste of resources.
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Leading
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p. 11
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_____ power is the power a leader has because of his or her position in the organization.
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Legitimate
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p. 15
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_____ power is the power of the leader to punish or control.
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Coercive
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p. 15
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_____ power is the power to give benefits or rewards.
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Reward
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p. 15
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_____ power is based on the manager's expertise, special skill, or knowledge. Employees do as you direct because they know you are credible.
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Expert
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p. 15
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_____ power is the power that some managers possess because employees admire & identify with them & want to please them.
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Referent
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p. 15
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The U.S. Internal Revenue Code defines _____ _____ as any property a taxpayer holds that is not listed in Section 1221.
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Capital Assets
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p. 201
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The _____ of _____ _____ explains the differences between the beginning and ending balances of cash (including cash equivalents).
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Statement of Cash Flows
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p. 250
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_____ is the receiver's response to the message.
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Feedback
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p. 319
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_____ communication is the process of sharing information without the use of words.
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Nonverbal Communications
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p. 323
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Sounds that may be used to express words is called _____
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Paralanguage
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p. 363
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What was the earliest studies (theory) of management called that focused on workforce efficiency?
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Classical Management Theory
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p 2
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Which management theory is a more modern approach & believed that workers' human needs had to be placed above or, at least, equal to organizational goal accomplishment.
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Human Relations Management Theory
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p. 3
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What management theory is the study of human behavior in organizations?
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Behavioral Science Approach
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p. 5
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Name a few 'fathers' of the Classical Management Theory.
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Frederick Taylor (Father of Scientific Management; Henry Gantt (Gantt Chart); William Leffinwell (Father of Office Management)
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p. 2 & 3
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Name a few 'fathers' of the Human Relations Management Theory.
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Abraham Maslow (Maslow's Hierarchy of Needs); Frederick Hertzberg (Motivation Hygiene Theory)
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p. 4 & 5
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Name a few 'fathers' of the Behavioral Science Approach.
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Douglas McGregor (Theory X & Theory Y); Rensis Likert (developed a leadership model to the extreme of Theories X & Y.)
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p. 5
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Name the 'Father' of Contemporary Management Approaches.
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W. Edwards Deming (Deming's Absolutes of Quality)
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p. 6
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Name the 5 management theories.
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Classical; Human Relations; Behavioral Science Approach; Management Science Theory; Contemporary Management Approach.
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p. 5 & 6
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What is a written or graphic representation of the formal authority relationships?
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An Organization Chart
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p. 11
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The term ____ is defined simply as the right to command, the right to exercise the legimate powers vested in the person by the organization.
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Authority
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p. 11
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The assignment of the authority to perform work, to manage the work of others, or to make decisions on behalf of the organization is called what?
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Delegation
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p. 10
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File Transfer Protocol is on the internet for what function?
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To download data
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p. 311
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What are 3 types of communication?
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Formal communication, informal communication, & management by walking around (MBWA)
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p. 322
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What are 3 methods of interpersonal communications?
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Written communication, Verbal (oral) communication, & Nonverbal communication
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p. 323
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What is it called when people try to classify others into predictable grouping so that they can be more easily understood?
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Stereotyping
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p. 327
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What is a special code of behavior required in specific work situations?
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Business etiquette
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p. 331
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_____ is defined as a shared system of symbols, beliefs, attitudes, values, expectations, & norms for behavior.
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Culture
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p. 334
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True or False? In high-context cultures, such as Korea or Taiwan, people rely more on the nonverbal actions & environmental setting to convey meaning. Gestures & tone of voice are a critical part of the message.
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True
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p. 335
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True or false? In low-context cultures, such as U.S. or Germany, people rely more on verbal communication. Rules & expectations are spelled out through statements.
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True
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p. 335
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What is Ethnocentrism?
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Judging other groups according to your own standards, behaviors, & customs, & deciding "our" way is superior.
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p. 361
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What is the most important thing for any speaker to be?
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As prepared as possible.
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p. 329
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What are the 5 SMART system goals for establishing clear goals?
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Specific, Measurable, Attainable, Realistic, Timetable
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p. 297
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A _____ is a document that is used to authorize payment of a liability.
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Voucher
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p. 196
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_____ are earnings resulting from the receipt of cash or other assets (or the reduction of a liability) in exchange for goods sold by an entity or services performed by an entity.
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Revenues
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p. 159
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_____ are obligations or debts of an equity that are owed to other parties.
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Liabilities
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p. 157
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An accounting period that consists of 12 consecutive months is called a _____ _____.
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Fiscal year
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p. 155
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Owners of capital stock are called _____ or _____ of the company & are the owners of the corporation.
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Stockholders & shareholders
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p. 152
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_____ are senior-level persons who help new people (proteges) get accustomed to their jobs & provide guidance, direction, & support during the process.
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Mentors
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p. 116
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A _____ _____ determines the training requirements of the organization.
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Needs assessment
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p. 109
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_____ _____ _____ means following the rules or steps of logical thinking in resolving a dilemma or making a choice.
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Rational decision making
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p. 27
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What type of decision is made routinely on a recurring basis & most often does not require huge expenditures?
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Programmed decisions
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p. 25
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What type of decision has no precedents & represent situations that have not been dealt with previously or, if so, only on a limited basis within the organization?
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Nonprogrammed decisions
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p. 26
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What type of decision making means following the rules or steps of logical thinking in resolving a dilemma or making a choice?
|
Rational decision making
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p. 27
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